Taxation Administration Act 2001

The commissioner may register the institution only if it is an institution mentioned in subsections (2) to (4).

Each of the following may be registered—

a religious body or a body—

that is controlled by, or associated with, a religious body; and

whose principal object and pursuit is the conduct of activities of a religious nature;

a public benevolent institution;

a university or university college;

a primary or secondary school;

a kindergarten;

an institution whose principal object or pursuit is the care of the sick, aged, infirm, afflicted or incorrigible persons;

an institution whose principal object or pursuit is the relief of poverty;

an institution whose principal object or pursuit is the care of children by—

being responsible for them on a full-time basis; and

providing them with all necessary food, clothing and shelter; and

providing for their general wellbeing and protection.

Also, an institution may be registered if its principal object or pursuit—

is fulfilling a charitable object or promoting the public good; and

is not a leisure, recreational, social or sporting object or pursuit.

In addition, the trustees of an institution mentioned in subsection (2) or (3), other than a university or university college, may be registered.

However, an institution, other than an institution or trustee of an institution mentioned in subsection (2)(a) or (c), must not be registered unless its constitution, however described, expressly provides that—

its income and property are used solely for promoting its objects; and

no part of its income or property is to be distributed, paid or transferred by way of bonus, dividend or other similar payment to its members; and

on its dissolution, the assets remaining after satisfying all debts and liabilities must be transferred—

to an institution that, under this section, may be registered; or

to an institution the commissioner is satisfied has a principal object or pursuit mentioned in subsection (3)(a); or

for a purpose the commissioner is satisfied is charitable or for the promotion of the public good.

In this section—constitution, of an institution, includes a law, deed or other instrument that constitutes the institution and governs the activities of the institution or its members.